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    <title>Commission recd. by air travel agent from international hotel</title>
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    <description>The commission paid by an international hotel to a travel agent for referral services is characterised as intermediary services; where the supplier is located outside India the place of supply is the supplier&#039;s location, placing the transaction outside the scope of GST. Separately, GST registration and taxability issues may arise if aggregate commission exceeds the statutory threshold.</description>
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      <title>Commission recd. by air travel agent from international hotel</title>
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      <description>The commission paid by an international hotel to a travel agent for referral services is characterised as intermediary services; where the supplier is located outside India the place of supply is the supplier&#039;s location, placing the transaction outside the scope of GST. Separately, GST registration and taxability issues may arise if aggregate commission exceeds the statutory threshold.</description>
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